Cut the tortillas to approximately 4-inch diameter circles (it's a good idea to put them on a cutting board and, using a plate as a template, slice around the tortilla with the tip of a sharp paring knife).
Spread the tortillas on a dry surface for about 2 hours to let them dry; this will prevent them from splattering. In a skillet or electric fryer, heat 1-inch of oil to 375 degrees F. If you do not have a thermometer, wait until the surface of the oil begins to shimmer -- if it smokes, it's too hot. Drop a tortilla into the hot oil and hold it submerged with a pair of tongs for 20 seconds. Continue to fry for 1 to 2 minutes, until it turns golden brown and floats to the top of the oil, surrounded by a thin ring of tiny bubbles. Flip the tortilla over and fry for 30 seconds to tan the other side. Drain on paper towels. Repeat with the remaining tortillas.
In a bowl, dissolve the espresso powder in 2 teaspoons of hot water. Mix the mascarpone and confectioners' sugar and fold in the dissolved espresso powder with a rubber spatula. Cover and chill for at least 1 hour or overnight.
Set a rack in the middle of the oven and preheat to 350 degrees F. Place the tortillas on an ungreased cookie sheet. Mix the cinnamon and sugar together and sprinkle the sugar mix over the fried tortillas. Bake for 4 minutes or until the sugar just melts. Just before serving, spread the flavored mascarpone on 6 of the tortillas. Arrange the berries or fruit on the mascarpone and place the remaining tortillas on top, sugared side up.
Recipe courtesy of Wayne Harley Brackman, Cakes and Cowpoke: William Morrow and Company, Inc., 2000